The IRS retired the Filing Information Returns Electronically (FIRE) system. Electronic 1099 filing now runs through the Information Returns Intake System (IRIS), a structured intake platform that validates data at submission and issues real-time acknowledgements. Novus Compliance automates the entire workflow — from data ingestion to IRS-compliant XML transmission.
1099 forms supported
IRIS supports the full 1099 series. The two most commonly filed forms are:
- Form 1099-NEC — Nonemployee compensation paid to independent contractors and freelancers.
- Form 1099-MISC — Rents, royalties, other income, substitute payments, crop insurance proceeds and attorney proceeds.
IRIS also supports 1099-INT, 1099-DIV, 1099-K, 1099-R and other forms in the series [citation:10].
E-filing is mandatory
Starting tax year 2023, filers with 10 or more information returns must file electronically. Corrections do not count toward the 10-return threshold, but if your original returns were required to be e-filed, any corrected return must also be e-filed [citation:0].
1099-NEC filing deadline
Form 1099-NEC is due to the IRS and to recipients by February 1, 2027 for tax year 2026. The usual January 31 date falls on a Sunday in 2027 [citation:4].
Correction filing through IRIS
IRIS supports corrections and replacements using the UniqueRecordId assigned by the system to link the correction to the original information return. If a correction has already been filed and accepted, additional corrections reference the UniqueRecordId associated with the most recently accepted correction [citation:5].
Our platform tracks the original submission identifiers and generates the correct correction payload without manual lookup.
How Novus helps
- Generate IRIS-compliant XML for 1099-NEC, 1099-MISC and the wider 1099 series.
- Validate TIN format, TIN type, name field structure, country and phone fields, state codes and amount formatting before submission.
- Apply enveloping XML digital signatures and AES-256-CBC encryption.
- Transmit through IRIS using your TCC, or prepare IRS CSV templates for portal upload.
- Handle corrections and prior-year filings through the same workflow.
- Provide the official transmission receipt and status report for audit purposes.
Related resources
- IDES 1099 Filing for Foreign Filers
- A2A 1099 Filing
- IRIS 1099 Filing Guide
- Free 1099 IRIS Excel Templates
Frequently asked questions
Which 1099 forms can be filed through IRIS?
IRIS supports 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-K, 1099-R, 1099-S and other forms in the series [citation:10]. Separate upload files are required for different form types.
Do corrections count toward the 10-return e-filing threshold?
No. The e-filing requirement does not apply separately to original and corrected returns. Corrections do not count toward the 10, but if your originals were required to be e-filed, your corrections must also be e-filed [citation:0].
What is the IRIS Taxpayer Portal record limit?
As of January 2026, the IRIS Taxpayer Portal accepts up to 250 forms per CSV file. You may upload an unlimited number of files [citation:3].
Can I file prior-year 1099s through IRIS?
Yes. IRIS supports prior-year returns using the appropriate tax year value and correction indicators. Our platform handles the field mapping automatically.